Goodwill consider one of the following answers?

A-Goodwill is also an asset but considered as intangible asset because its not physical asset like building and equipment or supplies. 

A =ASSET(INTAGIBLE ASSET )

the Goodwill classify assets

The answer is A   Asset (Intangibles)

if purchased its intangible asset, internally generated good will have Nil value.

Goodwill creates an impression which converts customer into asset 

Goodwill is an intangible asset of the business.Purchase consideration-net worth of assets give rise to goodwill.

Hi, My name is Naji 

Goodwill is considered to be Assets 

ASSETS ACQUIRED IN BUSINESS IN NON INTANGIBLE FORM IS CONSIDERED AS GOOD WILL ASSET

Option (A) is the right answer. It is a intangible asset unlike a tangible assets i.e. buildings, lands, etc.